Tds on rent applicability

Prajna Kakade (56 Points)

25 September 2018  
if the assessee has less than Rs.1crore turnover in Fy 2017-18 but claiming less than 8% profit and for that reason getting his account audited u/s 44AB, is he liable to deduct tds on rent payment if it exceeds 1.8 lac p.a or the limit is 6 lac? please help